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营改增改革的全面实施,对于推动我国经济的持续发展产生了积极的效果。经济运行新常态及供给侧结构性改革,从持续促进创新发展以及提高供给体系质量和效率的角度,提出了进一步完善增值税制度的要求。针对营改增后增值税制度存在的问题,需要从完善制度要素设计、完善税收征管、适时推进增值税立法等几个方面进行完善,以更好地推动经济持续全面发展。
The full implementation of the reform and reform by the camps has had a positive effect on promoting the sustained development of our economy. The new normal of economic operation and supply-side structural reform put forward the requirements of further improving the value-added tax system from the perspectives of continuously promoting innovation and development and improving the quality and efficiency of the supply system. In view of the problems existing in the VAT system after the VAT reform, it is necessary to improve it from several aspects, such as perfecting the system factor design, improving the tax collection and management, and promoting the VAT legislation in a timely manner so as to better promote the sustained and all-round economic development.